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Text of IRS Temporary Regs on S Corporation ESOPs (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 18, 2003
31 pages. Excerpt: This document contains temporary regulations concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations. The temporary regulations provide guidance on identifying disqualified persons and determining whether a plan year is a nonallocation year under section 409(p) and on the definition of synthetic equity under section 409(p)(5).
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